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Case Law Details

Case Name : DCIT Vs JSW Steel Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 4632/Mum/2017
Date of Judgement/Order : 30/06/2023
Related Assessment Year : 2008-09
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DCIT Vs JSW Steel Ltd. (ITAT Mumbai)

ITAT Mumbai held that Corporate Guarantee facility provided to overseas AE by the assessee is an international transaction and hence addition towards Arm’s Length Guarantee Fee confirmed.

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